海洋资源资产分类与核算框架研究

海洋作为国家的基础和战略资源，是国家重要的生存财富与保障，开展海洋资源资产分类与核算框架研究是挖掘海洋资源的市场价值，集约高效调控海洋开发管理活动的基础前提。本文分别从法律与经济两个层面剖析自然资源类别，并综合资源和资产双重属性，将海洋资源划分为海洋生物资源、海洋矿产资源、海洋空间资源与海水资源四大类，并进一步深入探索海洋资源资产核算框架，构建海洋资源资产核算表式结构与价格评估方法，最终从产权制度、用途管制、有偿使用与生态补偿4个方面为海洋资源资产化管理提出了探索方向。

Research on Marine Resource Asset Classification and Accounting Framework

As the foundation and strategic resource of a country, the marine resource is an important survival wealth and guarantee for a country. The research on the classification and accounting framework of marine resources assets is the basic premise of exploring the market value of marine resources and regulating marine development and activities intensively and efficiently. This paper analyzes the natural resource from the perspectives of law and economy, and integrates the dual attributes of resources and assets. Marine resource assets are divided into marine biological resources, marine resources, marine space resources and seawater resources. And the paper further explores the accounting framework of marine resources assets, and builds the accounting table structure and price assessment methods of marine resources assets. Finally, it puts forward the property rights management, utility control, user plays and ecological compensations.